31 U.S. Code § 1324 - Refund of internal revenue collections

(a)Necessary amounts are appropriated to the Secretary of the Treasury for refunding internal revenue collections as provided by law, including payment of—

(1)claims for prior fiscal years; and

(2)accounts arising under—

(A)“Allowance or drawback (Internal Revenue)”;

(B)“Redemption of stamps (Internal Revenue)”;

(C)“Refunding legacy taxes, Act of March 30, 1928”;

(D)“Repayment of taxes on distilled spirits destroyed by casualty”; and

(E)“Refunds and payments of processing and related taxes”.

(b)Disbursements may be made from the appropriation made by this section only for—

(1)refunds to the limit of liability of an individual tax account; and

(2)refunds due from credit provisions of the Internal Revenue Code of 1986 (26 U.S.C. 1 et seq.) enacted before January 1, 1978, or enacted by the Taxpayer Relief Act of 1997, or from section 25A, 35, 36, 36A, 36B, 168(k)(4)(F), 53(e), 54B(h), 6428, or 6431,[1] of such Code, or due under section 3081(b)(2) of the Housing Assistance Tax Act of 2008.

In subsection (a), the words “Necessary amounts are appropriated to the Secretary of the Treasury” are added to reflect the introductory language of the Act of June 19, 1948. The words “on and after June 19, 1948” are omitted as executed.

In subsection (b), the words “appropriation made by this section” are substituted for “the appropriation to the Treasury Department entitled ‘Bureau of Internal Revenue Refunding Internal-Revenue Collections’ ” to eliminate unnecessary words.

References in Text

Act of March 30, 1928, referred to in subsec. (a)(2)(C), is act Mar. 30, 1928, ch. 302, 45 Stat. 398, which is not classified to the Code.

The Taxpayer Relief Act of 1997, referred to in subsec. (b)(2), is Pub. L. 105–34, Aug. 5, 1997, 111 Stat. 788. For complete classification of this Act to the Code, see Short Title of 1997 Amendment note set out under section
1 of Title
26, Internal Revenue Code, and Tables.

Section 3081(b)(2) of the Housing Assistance Tax Act of 2008, referred to in subsec. (b)(2), is section 3081(b)(2) ofPub. L. 110–289, div. C, title III, July 30, 2008, 122 Stat. 2906, which is not classified to the Code.

Amendment by section 1401(d)(1) ofPub. L. 111–148applicable to taxable years ending after Dec. 31, 2013, see section 1401(e) ofPub. L. 111–148, set out as an Effective Date note under section
36B of Title
26, Internal Revenue Code.

Amendment by section 10909(b)(2)(P) ofPub. L. 111–148inapplicable to taxable years beginning after Dec. 31, 2011, and this section is amended to read as if such amendment had never been enacted, see section 10909(c) ofPub. L. 111–148, set out as a note under section
1 of Title
26, Internal Revenue Code.

Amendment by section 10909(b)(2)(P) ofPub. L. 111–148applicable to taxable years beginning after Dec. 31, 2009, see section 10909(d) ofPub. L. 111–148, set out as a note under section
1 of Title
26, Internal Revenue Code.

Effective Date of 2009 Amendment

Amendment by section 1001(e)(2) ofPub. L. 111–5applicable to taxable years beginning after Dec. 31, 2008, see section 1001(f) ofPub. L. 111–5, set out as an Effective Date note under section
36A of Title
26, Internal Revenue Code.

Amendment by section 1004(b)(8) ofPub. L. 111–5applicable to taxable years beginning after Dec. 31, 2008, see section 1004(d) ofPub. L. 111–5, set out as an Effective and Termination Dates of 2009 Amendment note under section
24 of Title
26, Internal Revenue Code.

Amendment by section 1531(c)(1) ofPub. L. 111–5applicable to obligations issued after Feb. 17, 2009, see section 1531(e) ofPub. L. 111–5, set out as a note under section
54 of Title
26, Internal Revenue Code.

Effective Date of 2008 Amendment

Amendment by section 3011(b)(3) ofPub. L. 110–289applicable to residences purchased on or after Apr. 9, 2008, in taxable years ending on or after such date, see section 3011(c) ofPub. L. 110–289, set out as a note under section
26 of Title
26, Internal Revenue Code.

Amendment by section 3081(c) ofPub. L. 110–289applicable to taxable years ending after Mar. 31, 2008, see section 3081(d) ofPub. L. 110–289, set out as a note under section
168 of Title
26, Internal Revenue Code.

Amendment by section 15316(c)(6) ofPub. L. 110–246applicable to obligations issued after June 18, 2008, see section 15316(d) ofPub. L. 110–246, set out as a note under section
54 of Title
26, Internal Revenue Code.

Effective Date of 2006 Amendment

Amendment by Pub. L. 109–432applicable to taxable years beginning after Dec. 20, 2006, see section 402(c) ofPub. L. 109–432, set out as a note under section
53 of Title
26, Internal Revenue Code.

Effective Date of 1997 Amendment

Amendment by Pub. L. 105–34applicable to taxable years beginning after Dec. 31, 1997, see section 101(e) ofPub. L. 105–34, set out as a note under section
24 of Title
26, Internal Revenue Code.

Construction of 2002 Amendment

Nothing in amendment by Pub. L. 107–210, other than provisions relating to COBRA continuation coverage and reporting requirements, to be construed as creating new mandate on any party regarding health insurance coverage, see section 203(f) ofPub. L. 107–210, set out as a note under section
2918 of Title
29, Labor.

Coordination With Refund Provision

Pub. L. 101–508, title XI, § 11116,Nov. 5, 1990, 104 Stat. 1388–415, provided that: “For purposes of section
1324(b)(2) of title
31 of the United States Code, section 32 of the Internal Revenue Code of 1986 [26 U.S.C. 32] (as amended by this Act) shall be considered to be a credit provision of the Internal Revenue Code of 1954 enacted before January 1, 1978.”

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